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1 – 10 of 593Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Thais Dibbern, Julen Castillo Apraiz, Izabela Rampasso, Rosley Anholon, Beatrice Gornati, Manfredi Morello and Wim Lambrechts
Despite the growing interest in the field, the literature overlooks how supply chains influence or interact with the United Nations (UN) Sustainable Development Goals (SDGs). To…
Abstract
Purpose
Despite the growing interest in the field, the literature overlooks how supply chains influence or interact with the United Nations (UN) Sustainable Development Goals (SDGs). To fill this gap, this study aims to assess the influences of Sustainable Supply Chain Management (SSCM) on the implementation of the UN SDGs.
Design/methodology/approach
A systematic literature review of 97 publications was carried out by using the Web of Science database and the support of ATLAS.ti software. In addition, this research also explored how the top 20 Forbes companies are aligned with the SDGs by analysing their sustainability reports.
Findings
The findings suggest that the literature and the analysed companies primarily concentrate on certain SDGs while neglecting others, revealing potential areas of interest for future research. Based on the findings, the study provides valuable insights into the connections between SSCM and the UN SDGs, highlighting the potential benefits of SSCM in reducing environmental, social and economic pressures and contributing to sustainable development. It also identifies areas where further research and policy development are needed to maximise the potential benefits of SSCM.
Originality/value
To the best of the authors' knowledge, no other studies have conducted a comprehensive exploration of the literature linking SSCM and the SDGs framework. Moreover, the study differs from others since it combines research data with practical information from company reports, to identify specific issues related to supply chain management.
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João J. Ferreira, Claudia Dias, Pedro Mota Veiga and Justin Zuopeng Zhang
Based on the Natural resource-based view (NRBV), this study aims to analyze the association between the Sustainable Development Goals related to Gender Equality, Decent Work…
Abstract
Purpose
Based on the Natural resource-based view (NRBV), this study aims to analyze the association between the Sustainable Development Goals related to Gender Equality, Decent Work, Innovation, and Climatic Action in the Food Industry.
Design/methodology/approach
A quantitative study is adopted based on the 2019 World Bank Enterprise Survey microdata. The database includes 1,242 food enterprises from 16 European Union countries. We applied logistic regression with cluster robust standard errors.
Findings
Despite global efforts to promote decent work and gender equity, the anticipated results have not yet been achieved, suggesting varying performance in different contexts. Food firms, characterized by significant environmental impacts and seasonal tasks, employ diverse Human Resource Management (HRM) strategies based on whether they pursue innovation or environmental objectives. Grounded in the NRBV, our findings underscore the importance of investing in qualified workers and offering attractive wages to meet environmental goals, as well as providing stable contracts for female workers. The NRBV framework also highlights the crucial role of product and process innovations, whether green or not, in achieving climate action objectives.
Practical implications
European policies must be adapted to the human resources characteristics in the food industry, providing specific training on environmental and innovation issues and contributing to more work stability and gender equality.
Originality/value
Our study applies the NRBV to analyze how human resources and product/process innovations can boost environmental preservation in an industry characterized by strong environmental impacts, seasonal tasks, and financial constraints.
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Aashiq Hussain Lone and Irfana Rashid
This study aims to investigate the landscape of family-based organic farm businesses in the Kashmir Valley, India, analyzing the factors that either facilitate or hinder their…
Abstract
Purpose
This study aims to investigate the landscape of family-based organic farm businesses in the Kashmir Valley, India, analyzing the factors that either facilitate or hinder their adoption. The research also intends to uncover sources of information seeking. The primary purpose is to provide qualitative evidence to address existing knowledge gaps and offer insights for promoting sustainable farm practices in the region.
Design/methodology/approach
The research employs a qualitative approach, drawing on focus group interviews. The study thoroughly explores the background and relevant literature, utilizing a comprehensive research framework. Data is collected from family based farmers engaged in organic farming practices in the Kashmir Valley. The data is analyzed using content analysis ensuring a robust and thorough exploration of the subject matter.
Findings
This study reveals a notable transition in the agricultural landscape of the Kashmir Valley, showcasing a widespread adoption of organic farming on considerable land. The study reveals that key facilitators for organic farming among family-based farms are farm productivity, entrepreneurial intention, governance, environmental consciousness, and health concerns. The exchange of information, both through formal and informal channels, is found to be a crucial factor influencing the adoption of organic farming. The study also unveiled significant inhibitors that hinder the adoption of organic farming on commercial scales, including on-farm challenges such as difficulties in acquiring inputs and facing reduced yields, market-related concerns, and a lack of support and assistance from government agencies.
Originality/value
This research contributes significantly to the existing literature by advancing the understanding of organic farm business and agri-entrepreneurship. It unveils key factors that either support or hinder family-based organic farms, identifying crucial information sources and presenting valuable insights for policymakers. Furthermore, this study provides practical guidance for overcoming obstacles, enhancing infrastructure, and translating identified facilitators into successful agri-ventures in the Kashmir region.
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Abhishek Nanjundaswamy, M.S. Divyashree, Neethu Suraj, Abhinandan Kulal, Habeeb Ur Rahiman and Rashmi Kodikal
This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship…
Abstract
Purpose
This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship between various market forces, the shifting dynamics of business, and the importance of adapting accounting education to these changes.
Design/methodology/approach
This study is a combination of both quantitative and qualitative research. A structured questionnaire was administered to 320 professionals to gather data, and the study employed descriptive analysis, one-sample t-tests, and structured equation modeling to analyze the relationship between the variables.
Findings
The findings reveal a strong correlation between business transformation and the imperative to adapt accounting education. This study emphasizes the significance of modifying accounting curricula to align with the current market trends. Furthermore, this study addresses the pressing concern of sustainability and the triple bottom line (TBL), advocating specialized education in sustainability accounting programs.
Research limitations/implications
Despite its contributions, this study acknowledges a limitation in its focus solely on the perceptions of professionals and academicians regarding the impact of business transformation on accounting education, without directly examining the prevailing accounting education system. Future research should address this limitation by undertaking a qualitative exploration of the actual accounting education landscape and market requirements.
Practical implications
The implications of the study span the theoretical, regulatory, environmental, and social domains, stressing the need for educational institutions, regulatory bodies, and industry to collaborate in shaping competent and future-ready accounting professionals. A systematic approach would validate and extend the findings of this study, providing deeper insights into the transformative processes necessary to enhance accounting education in response to evolving business landscapes and environmental dynamics.
Originality/value
The outcome of the study assists educational institutions and regulatory bodies in framing policies to adapt accounting education to the evolving business landscape by updating the accounting curriculum as per the changes in the market forces to make graduates relevant and competent.
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Jessica Robinson and Peter Ralston
This research offers clarity regarding process supply chain integration through two deliverables: (1) developing six constructs (both integrative mechanisms and integrative…
Abstract
Purpose
This research offers clarity regarding process supply chain integration through two deliverables: (1) developing six constructs (both integrative mechanisms and integrative practices for internal, customer, and supplier integration); and (2) empirically testing a theoretically grounded supply chain process model using three distinct datasets (internal, customer, and supplier integration).
Design/methodology/approach
The construct development procedure involved a continuous improvement cycle for identifying 1,450 items previously used to measure internal, customer, and/or supplier integration constructs; classifying the items into one of six categories; and refining the instruments based on pilot data and peer feedback. Three surveys (targeted key informants based on their specialized knowledge on internal, customer, or supplier integration) were disseminated for evaluating the measurement instruments and testing the theoretically grounded supply chain management process models, by performing the Covariance-Based Structural Equation Modeling (CB-SEM) analysis technique.
Findings
The findings revealed consistencies across all three dimensions of supply chain integration where integrative mechanisms and integrative practices are distinct constructs; integrative mechanisms make it possible for integrative practices and supply chain orientation to occur in a supply chain company; and integrative practices and supply chain orientation improve business performance.
Originality/value
Our study contributes to answering how process-oriented supply chain management occurs, responding to calls for research in the supply chain management discipline and advancing theory development around supply chain integration. The theoretical and managerial contributions of developing six constructs and testing three supply chain management process models relate to identifying the specific aspects of supply chain integration that improves business performance. The three tested models also reveal both direct and mediating effects of integrative practices and supply chain orientation, which contributes to the practical understanding of effective supply chain management implementation.
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Tim Kastrup, Michael Grant and Fredrik Nilsson
The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for…
Abstract
Purpose
The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).
Design/methodology/approach
The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.
Findings
First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.
Originality/value
The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.
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Dorsaf Zouari, Laurence Viale, Salomée Ruel and Klaas Stek
The authors mobilise stewardship theory, which delves into trust and collaboration dynamics, advocating for long-term gains through actions beneficial to the broader community…
Abstract
Purpose
The authors mobilise stewardship theory, which delves into trust and collaboration dynamics, advocating for long-term gains through actions beneficial to the broader community. Used as a fundamental framework to conceptualise the model, stewardship theory enhances the understanding of the effect of purchasing social responsibility (PSR) practices to foster innovativeness and performance through the supply chain (SC). This study aims to examine the relationship between PSR, SC innovativeness (SC-INNO) and SC operational performance (SCOP). In addition, the moderating effect of sustainability labels on these relationships will be studied.
Design/methodology/approach
Based on survey data from 177 organisations analysed through partial least square structural equation modelling, the results suggest that PSR has a positive and significant effect on SC-INNO and SCOP. In addition, SC-INNO plays a partial mediation role since the direct effect between PSR and SCOP is validated. Furthermore, the moderating effects of holding a sustainability label and industry type about PSR and SCOP are supported.
Findings
The results indicate a significant positive influence of PSR on both SC-INNO and operational performance. SC-INNO is found to partially mediate the PSR–SCOP relationship. Moreover, sustainability labels and industry type significantly moderate the effects of PSR on SCOP.
Originality/value
The findings extend stewardship theory into the sustainable purchasing and supply management field by providing empirical support for PSR as a reflection of stewardship behaviours by fostering innovation and performance throughout the SC.
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J.D. Jayaraman, R. Smita and Narasinganallur Nilakantan
The study aims to investigate the impact of board gender diversity (BGD) on firm performance (FP) by testing two hypotheses – the existence of a positive relationship between BGD…
Abstract
Purpose
The study aims to investigate the impact of board gender diversity (BGD) on firm performance (FP) by testing two hypotheses – the existence of a positive relationship between BGD and FP, and the moderating role of a critical mass of female directors on FP. The study also explores whether the association varies across different industries.
Design/methodology/approach
The authors collect data using Bloomberg and CMIE Prowess, from the Bombay Stock Exchange (BSE) 500 index for the period 2008–2018 and employ a robust statistical methodology (Dynamic Panel Data Model).
Findings
A critical mass of female directors positively moderates and strengthens the relationship between BGD and FP. The study fails to find evidence of a direct association between BGD and FP. The study also finds evidence of industry effects.
Research limitations/implications
Though we use a very robust statistical methodology, any modifications in the methodology or choice of a different methodology are likely to change the results. Moreover, some of the findings are statistically significant at the 10% level.
Practical implications
The findings of our study hold particular significance for emerging economies like India where regulatory initiatives aim to enhance gender diversity within boardrooms.
Originality/value
The study contributes to the critical mass literature by examining the association between a critical mass of female directors as a moderating variable of BGD and FP. Further, the study also identifies those industries which show a positive association between FP and BGD.
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Ko-Hsin Hsu, Brooks K. Emerick and Victoria A. Sytsma
This paper applies novel techniques from the field of operations management to examine the allocation of patrol and investigative personnel to identify which is most effective in…
Abstract
Purpose
This paper applies novel techniques from the field of operations management to examine the allocation of patrol and investigative personnel to identify which is most effective in improving police performance around homicide clearance.
Design/methodology/approach
A panel sample of homicide clearance rates from the 100 largest US cities between 2000 and 2013 were analyzed in two steps: first, a random-effects regression model was performed to locate influential factors; second, optimum analysis was applied to locate the optimal values that yield maximal homicide clearance.
Findings
Both patrol and investigative personnel levels have a significant impact on homicide clearance. Maximal clearance can be achieved by allocating departmental personnel to investigative roles.
Research limitations/implications
Given recent trends around “defunding” police and public sector austerity measures, future research should continue to explore the utility of optimum analysis for efficient allocation of policing personnel.
Originality/value
This study provides proof of concept for the use of optimum analysis in policing research.
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Lillian Do Nascimento Gambi and Koenraad Debackere
The purpose of this paper is to examine the evolution of the literature on technology transfer and culture, identifying the main contents of the current body of knowledge…
Abstract
Purpose
The purpose of this paper is to examine the evolution of the literature on technology transfer and culture, identifying the main contents of the current body of knowledge encompassing culture and technology transfer (TT), thus contributing to a better understanding of the relationship between TT and culture based on bibliometric and multivariate statistical analyses of the relevant body of literature.
Design/methodology/approach
Data for this study were collected from the Web of Science (WoS) Core Collection database. Based on a bibliometric analysis and in-depth empirical review of major TT subjects, supported by multivariate statistical analyses, over 200 articles were systematically reviewed. The use of these methods decreases biases since it adds rigor to the subjective evaluation of the relevant literature base.
Findings
The exploratory analysis of the articles shows that first, culture is an important topic for TT in the literature; second, the publication data demonstrate a great dynamism regarding the different contexts in which culture is covered in the TT literature and third, in the last couple of years the interest of stimulating a TT culture in the context of universities has continuously grown.
Research limitations/implications
This study focuses on culture in the context of TT and identifies the main contents of the body of knowledge in the area. Based on this first insight, obtained through more detailed bibliometric and multivariate analyses, it is now important to develop and validate a theory on TT culture, emphasizing the dimensions of organizational culture, entrepreneurial culture and a culture of openness that fosters economic and societal spillovers, and to link those dimensions to the performance of TT activities.
Practical implications
From the practical point of view, managers in companies and universities should be aware of the importance of identifying those dimensions of culture that contribute most to the success of their TT activities.
Originality/value
Despite several literature reviews on the TT topic, no studies focusing specifically on culture in the context of TT have been developed. Therefore, given the multifaceted nature of the research field, this study aims to expand and to deepen the analysis of the TT literature by focusing on culture as an important and commonly cited element influencing TT performance.
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